Murphy Inc., which produces a single product, has provided the following data for its most recent month of operation: 10,900 $ Number of units produced Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expenses Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expenses 104 77 4 $ $ 9 $643,100 $185,300 The company had no beginning or ending inventories. Required: a. Compute the unit product cost under absorption costing. b. Compute the unit product cost under variable costing. Unit Product Cost a. Absorption costing b. Variable costing